NGO Registration in Patna — Trust, Society or Section 8, Then 12A/80G
Quick answer: In Patna an NGO is formed as a public trust (deed registered at the Sub-Registrar), a society (Registrar of Societies, Bihar, under the 1860 Act) or a Section 8 company (ROC Patna via SPICe+), then takes 12A/80G from CIT (Exemptions) Patna — now Forms 104/105 under the Income-tax Act 2025 — NGO Darpan, CSR-1 and, when eligible, FCRA. We choose the structure for your funding plan and run the sequence.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Three structures — which fits a Patna NGO
| Public Trust | Society | Section 8 Company | |
|---|---|---|---|
| Registered with | Sub-Registrar, Patna (trust deed on stamp paper) | Registrar of Societies / IG Registration, Bihar (Societies Registration Act, 1860) | ROC Patna through SPICe+ (Companies Act, 2013) |
| Minimum people | 2 trustees (3 typical) | 7 members | 2 directors/members |
| Best for | Family or founder-led charities, religious and educational endowments | Membership bodies, community organisations | Grant- and CSR-funded NGOs needing corporate governance; FCRA-ready |
| Governance | Trustees; deed controls | Governing body; annual list filing | Board; MCA annual filings (AOC-4, MGT-7) |
| Time | Days once the deed is drafted | Weeks | About a week on a clean SPICe+ file |
What we do
- Structure choice for your funding plan; deed / MoA / charter drafting with objects that pass 12A scrutiny
- Registration at the Sub-Registrar, Registrar of Societies or ROC Patna; PAN and bank account
- 12A/80G, NGO Darpan, CSR-1; FCRA when eligible
- Annual compliance: ITR-7, audit (Form 112 under the 2025 Act), society/company filings, Bihar professional tax, Shop Act / EPF / ESIC
- Grant readiness: utilisation certificates, project accounts, donor reporting
Client: Three Patna professionals starting an education NGO for Bihta and Fatuha villages, with a corporate CSR grant in prospect.
Situation: The CSR team wanted a Section 8 company with CSR-1 and 12A/80G before releasing funds; a trust had been suggested by a local vendor.
Approach: Incorporated the Section 8 company through SPICe+ with objects drafted for 12A, filed provisional 12A/80G in Form 104, registered on NGO Darpan and filed CSR-1 on MCA.
Outcome: All four in place within the quarter; first CSR tranche received against the CSR-1 number.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
Related: company registration in Patna · Bihar Startup Policy · Bihar practice.
Talk to us before you file anything
Frequently asked questions
Should I register a trust or a Section 8 company in Patna?
Section 8 if you expect CSR or institutional grants, foreign funding or professional governance; a trust if the NGO is founder- or family-led with a defined endowment; a society for membership-based community bodies. Funders increasingly prefer Section 8.
Where is a trust registered in Patna?
At the Sub-Registrar office for the area where the trust's office is, on a stamped trust deed signed by the settlor and trustees with witnesses and ID proof.
How many members does a society need in Bihar?
Seven, with a memorandum and rules filed with the Registrar of Societies (IG Registration, Bihar) under the Societies Registration Act, 1860.
Which office handles 12A/80G for a Patna NGO?
The Commissioner of Income Tax (Exemptions), Patna — applications are online in Form 104 (provisional) and Form 105 (regular) under the Income-tax Act, 2025.
Is NGO Darpan registration mandatory?
Required to receive government grants and increasingly asked for by CSR donors; it is free and links your PAN to a unique ID on the NITI Aayog portal.
Does a Patna NGO need professional tax and Shop Act registration?
If it employs staff — yes to Bihar professional tax above the slab, and Shop Act registration for the office; EPF at 20+ and ESIC at 10+ employees.